forward contract

Forward Contract

What is a forward contract A forward contract is a type of financial agreement between two parties in which both agree to buy or sell...
Countertrade

Countertrade Definition

Countertrade Countertrade is a vital aspect of global marketing, and a company that doesn't understand it risks losing market share to competitors. Countertrade is fueled...
Form 2439

Form 2439

What is Form 2439 and what is it used for Form 2439 is a form that is used to report certain types of income that...
Unrecaptured Section 1250 Gain

Unrecaptured Section 1250 Gain

What is unrecaptured section 1250 gain Unrecaptured section 1250 gain is the portion of a capital gain that is subject to a maximum tax rate...
Recapitalization

What Is a Recapitalization?

What Is a Recapitalization? A recapitalization is a corporate reorganization involving a substantial change in a company's capital structure. This change may be motivated by...
Transaction costs

Transaction Costs

What are transaction costs and why are they important Transaction costs are defined as the costs associated with making a transaction, such as the cost...
mezzanine financing

What is Mezzanine Financing?

If you haven't heard of mezzanine financing before, you are not alone. It's a type of equity financing whereby investors contribute capital in exchange...
Special Power of Attorney

Special Power of Attorney

What is a Special Power of Attorney A Special Power of Attorney (SPA) is a legal document that gives someone else the authority to act...
gray market

The Risks of Doing Business in the Gray Market

Gray Market The term "gray market" refers to an underground or shadow market, which trades commodities in channels that are not authorized by the manufacturer....
Forward integration

Forward Integration

Examples of Forward Integration in Business Forward integration is a business model in which a company takes over a part of the supply chain, encompassing...